RC7245 Waiver of the Limitation Period for Assessment of Certain Selected Listed Financial Institutions (subsection 298(7) of the Excise Tax Act and paragraph 25.1(b) of the Tax Administration Act)
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RC7245 Waiver of the Limitation Period for Assessment of Certain Selected Listed Financial Institutions (subsection 298(7) of the Excise Tax Act and paragraph 25.1(b) of the Tax Administration Act)
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As a selected listed financial institution (SLFI) for QST purposes, you can use this form to waive the limitation period(s) defined in subsections 298(1) and 298(2) of the Excise Tax Act (ETA) and section 25 of Quebec's Tax Administration Act (TAA), within which the Minister may assess, reassess, or make an additional assessment under sections 296 and 297 of the ETA and section 25 of the TAA.
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- Date modified:
- 2022-10-03